Special Investigating Units and Special Tribunals Act, 1996
R 385
Tax Administration Act, 2011 (Act No. 28 of 2011)Chapter 6 : Confidentiality of Information67. General prohibition of disclosure |
| (1) | This Chapter applies to— |
| (a) | SARS confidential information as referred to in section 68(1); and |
| (b) | taxpayer information, which means any information provided by a taxpayer or obtained by SARS in respect of the taxpayer, including biometric information. |
| (2) | An oath or solemn declaration undertaking to comply with the requirements of this Chapter in the prescribed form, must be taken before a magistrate, justice of the peace or commissioner of oaths by— |
| (a) | a SARS official and the Tax Ombud, before commencing duties or exercising any powers under a tax Act; and |
| (b) | a person referred to in section 70 who performs any function referred to in that section, before the disclosure described in that section may be made. |
| (3) | In the event of the disclosure of SARS confidential information or taxpayer information contrary to this Chapter, the person to whom it was so disclosed may not in any manner disclose, publish or make it known to any other person who is not a SARS official. |
| (4) | A person who receives information under section 68, 69, 70 or 71, must preserve the secrecy of the information and may only disclose the information to another person if the disclosure is necessary to perform the functions specified in those sections. |
| (5) | The Commissioner may, for purposes of protecting the integrity and reputation of SARS as an organisation and after giving the taxpayer at least 24 hours" notice, disclose taxpayer information to the extent necessary to counter or rebut false allegations or information disclosed by the taxpayer, the taxpayer's duly authorised representative or other person acting under the instructions of the taxpayer and published in the media or in any other manner. |
